T A B L E O F C O N T E N T S P RT I A ... - Broome County

§ 185-63 BROOME COUNTY CHARTER AND CODE
§ 185-65
(2) At the option of the petitioner, such undertaking filed with the Treasurer may be in
a sum sufficient to cover the taxes, penalties and interest thereon stated in such
decision, plus the costs and charges which may accrue against him in the
prosecution of the proceeding; in which event, the petitioner shall not be required
to deposit such taxes, penalties and interest as a condition precedent to the
commencement of the proceeding.
B. A person liable for the tax imposed by this article (whether or not a determination
assessing a tax pursuant to Subsection A of this section has been issued shall be entitled
to have a tax due finally and irrevocably fixed prior to the ninety-day period referred to
in Subsection A of this section by filing with the Treasurer a signed statement in writing
in such form as the Treasurer shall prescribe, consenting thereto.
§ 185-64. Remedies exclusive.
The remedies provided by §§ 185-59 and 185-63 of this article shall be the exclusive
remedies available to any person for the review of tax liability imposed by this article. No
determination or proposed determination to tax or determination on any application for refund
shall be enjoined or reviewed by any action for declaratory judgment, an action for money
had and received, or by any action or proceeding other than a proceeding under Article 78 of
the Civil Practice Law and Rules.
§ 185-65. Proceedings to recover tax.
A. Whenever any person shall fail to pay any tax, penalty or interest imposed by this article,
the County Attorney shall, upon the request of the Treasurer, bring or cause to be
brought an action to enforce the payment of the same on behalf of the County of Broome
in any court of the State of New York or of any other state or of the United States.
B. As an additional or alternate remedy, the Treasurer may issue a warrant, directed to the
Sheriff of Broome County commanding him to levy upon and sell the real and personal
property of any grantor or grantee liable for the tax, which may be found within the
county, for payment of the amount thereof, with any penalty and interest and the cost of
executing the warrant, and to return such warrant to the Treasurer and to pay the
Treasurer the money collected by virtue thereof within 60 days after the receipt of such
warrant. The Sheriff shall, within five days after the receipt of the warrant, file with the
Clerk a copy thereof, and thereupon such Clerk shall enter in the judgment docket the
name of the person mentioned in the warrant and the amount of the tax, penalty and
interest for which the warrant is issued. Such lien shall not apply to personal property
unless such warrant is filed in the Department of State. The Sheriff shall then proceed
upon the warrant in the same manner and with like effect as that provided by law in
respect to executions issued against property upon judgments of a court of record, and
for services in executing the warrant, he shall be entitled to the same fees, which he may
collect in the same manner. In the discretion of the Treasurer, a warrant of like terms,
force and effect may be issued and directed to any officer or employee of the county; and
in the execution thereof, such officer or employee shall have all the powers conferred by
law upon Sheriffs but shall be entitled to no fee or compensation in excess of the actual
expenses paid in the performance of such duty. Upon such filing of a copy of a warrant,
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06 - 01 - 2004